These are among the results of a report released Thursday by Certify, a provider of expense management and travel booking software. The SpendSmart report figures are for the first quarter.

The findings are based on millions of expenses captured by Certify from Jan. 1 through March, for small businesses to large enterprises.

In the restaurant sector, Starbucks was the company expensed most, with an average cost of $9.03, up 19.8 percent from $7.54 in fourth-quarter 2012. McDonald's and Subway rounded out the top three with an average cost of $8.03 (up 19.3 percent from $6.73) and $14.01 (up 17.9 percent from $11.88), respectively.

Delta Air Lines was the most expensed carrier, with an average cost of $373.80, down 21.2 percent from $474.25 in the fourth quarter. United and Southwest followed with average costs of $452.56 (down 8.1 percent from $492.42) and $289.44 (up 2.5 percent from $282.38), respectively.

Marriott took top spot as the most expensed lodging with an average cost of $238.29, down 11.9 percent from $270.55 in last year's fourth quarter. Hampton Inn and Courtyard followed with average costs of $198.70 and $153.80, respectively. Fourth-quarter data for those two companies weren't provided.

No. 1 in rental cars was Avis, with an average cost of $170.84, down 14.4 percent from $199.49 in fourth-quarter 2012. National and Hertz followed with average costs of $177.86 (down 2.6 percent from $182.71) and $243.84 (up 10.9 percent from $219.92), respectively.